Base
E863071999-09-28New YorkClassification

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a unisex knitted pullover from Mexico; Article 509Dear Mr. Malloy:In your letter dated August 16, 1999, submitted on behalf of Timberline Colorado (d.b.a. Caretek), Denver, Colorado, you requested a ruling on the status of a unisex knitted pullover from Mexico under the NAFTA.The submitted sample is returned as requested.Style SP97 is a unisex knitted pullover that consists of 100% polyester fibers. The fabric of the body and sleeves of the pullover is napped on both the inside and the outside, and it has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The pullover features a shirt-type collar, a partial zippered front opening, an elasticized hemmed bottom and elasticized, hemmed sleeve cuffs. There are two side-seam pockets at the waist, as well.You describe the manufacturing process as follows:-the fabric for the body and collar i

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

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Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a unisex knitted pullover from Mexico; Article 509Dear Mr. Malloy:In your letter dated August 16, 1999, submitted on behalf of Timberline Colorado (d.b.a. Caretek), Denver, Colorado, you requested a ruling on the status of a unisex knitted pullover from Mexico under the NAFTA.The submitted sample is returned as requested.Style SP97 is a unisex knitted pullover that consists of 100% polyester fibers. The fabric of the body and sleeves of the pullover is napped on both the inside and the outside, and it has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The pullover features a shirt-type collar, a partial zippered front opening, an elasticized hemmed bottom and elasticized, hemmed sleeve cuffs. There are two side-seam pockets at the waist, as well.You describe the manufacturing process as follows:-the fabric for the body and collar i

Ruling Text

NY E86307 September 28, 1999 CLA-2-61:RR:NC:TA:359 E86307 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Barry Malloy Import Broker’s Int’l. Co. 5824 South Quemoy Circle Aurora, Colorado 80015 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a unisex knitted pullover from Mexico; Article 509 Dear Mr. Malloy: In your letter dated August 16, 1999, submitted on behalf of Timberline Colorado (d.b.a. Caretek), Denver, Colorado, you requested a ruling on the status of a unisex knitted pullover from Mexico under the NAFTA. The submitted sample is returned as requested. Style SP97 is a unisex knitted pullover that consists of 100% polyester fibers. The fabric of the body and sleeves of the pullover is napped on both the inside and the outside, and it has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The pullover features a shirt-type collar, a partial zippered front opening, an elasticized hemmed bottom and elasticized, hemmed sleeve cuffs. There are two side-seam pockets at the waist, as well. You describe the manufacturing process as follows: - the fabric for the body and collar is produced in Taiwan; - the pocket fabric, zipper and elastic banding are produced in the United States; - the component panels of the pullover are cut to size and shape in the United States; - the component panels are shipped to Mexico where they are assembled into the pullovers and exported to the United States. The applicable tariff provision for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers…and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, women’s. The general rate of duty will be 33.1% ad valorem. The pullover falls in textile category designation 639. Based upon international textile trade agreements products of Mexico are subject to quota and the requirement of a visa. Since quota and visa restrictions are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your Customs Office. The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/61.35, HTSUSA. However, the pullover may be subject to a reduced rate of duty based upon Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3 c, up to the annual quantities specified in subdivision (g) ii of the Note. Upon completion of the required documentation and up to the specified annual quantities, the pullover, since it is both cut and sewn or otherwise assembled in the territory of a NAFTA party from fabric or yarn produced or obtained outside the territory of the NAFTA parties, may be eligible for the preferential rate of FREE. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-637-7077. Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division